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HR 2106 109th Congress House Labor and Employment Airline employees Commerce Finance and Financial Sector Government Operations and Politics Government corporations Government liability Law Pension Benefit Guaranty Corporation Pension funds Pension trust guaranty insurance Transportation and Public Works

Employee Pension Preservation and Taxpayer Protection Act of 2005

Introduced: May 4, 2005 See on congress.gov
This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 5 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 23, 2005
Sponsor introductory remarks on measure. (CR H4990-4991)
May 20, 2005
Referred to the Subcommittee on Employer-Employee Relations.
May 11, 2005
Sponsor introductory remarks on measure. (CR H3117)
May 4, 2005
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
May 4, 2005
Introduced in House
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 Plain-English summary Congressional Research Service

Employee Pension Preservation and Taxpayer Protection Act of 2005 - Amends the Internal Revenue Code and the Employee Retirement Income Security Act (ERISA) to permit commercial passenger airline pension plans to elect to restructure their unfunded plan liabilities over a 25-year period. Prohibits plans that elect restructuring to accrue future unfunded pension plan liabilities. Authorizes the Secretary of the Treasury to deny tax-exempt status to a successor of a plan restructured under this Act unless all benefit obligations of the restructured plan have been satisfied.

Amends ERISA to exempt the Pension Benefit Guaranty Corporation (PBGC) from liability for any unfunded pension plan liabilities incurred by commercial passenger airline pension plans after an election to restructure is made.

What's happening now June 23, 2005

Sponsor introductory remarks on measure. (CR H4990-4991)

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 3
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2106: Employee Pension Preservation and Taxpayer Protection Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-HR-2106/
MLA
"H.R. 2106: Employee Pension Preservation and Taxpayer Protection Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-2106/.
Bluebook (legal)
H.R. 2106, 109th Cong. (2026), https://openamerica.io/bill/109-HR-2106/.
Markdown link
[H.R. 2106: Employee Pension Preservation and Taxpayer Protection Act of 2005](https://openamerica.io/bill/109-HR-2106/)
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